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IN BRIEF

Views on recent developments in tax.

The Supreme Court’s decision in PGMOL
Card image Rebecca Seeley Harris
A bit of an anti-climax.
18 September 2024
Self’s assessment: Business Tax Roadmap
Card image Heather Self
The Chancellor’s promise of a Business Tax Roadmap next month is welcome news, but let’s hope Reeves looks more widely than just the rate of tax.
11 September 2024
Recognising ‘imported losses’ under the loan relationship rules
Lessons from the UK’s first reported case.
11 September 2024
Suspended penalties
Card image Peter Vaines
Why HMRC should suspend more penalties for careless error.
11 September 2024
R&D claim notification
Card image Emma Rawson
Don’t miss the deadline.
5 September 2024
The everyday economy
Card image Julian Feiner
Has the chancellor already given us an indication of some of the bold measures we can expect in the Budget?
4 September 2024
Cleaning up: tax on gifts
Card image David Whiscombe
Great job or great person?
28 August 2024
The end of BADR?
Card image Chris Etherington
Much of the Budget speculation is on a potential rise in CGT rates, but the abolition of a relief for owners of business assets is an easier target.
28 August 2024
Lease extensions and the 3% surcharge
Card image Andrew Marr
Would the anti-avoidance rules apply?
24 July 2024
What next for ISA fractional shares?
Card image Jack Prytherch
The recent change in government has raised further questions about the treatment of fractional shares in ISAs.
24 July 2024
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